PART V STORAGE, LABELLING ETC

Storage of markers10

1

The occupier of any premises where marking occurs must keep any marker—

a

separately from all other substances; and

b

except when removed for immediate use, in containers bearing a description of their contents.

2

At the end of each month, the occupier of any premises where marking occurs must—

a

take stock of the markers that he stores for use or that are in use at those premises;

b

make a written record of that stocktake;

c

preserve that written record for not less than 6 years.

Storage of marked oil F2or bioblend11

Marked oil F7, biodiesel orF2or bioblend must be stored separately from unmarked oil F2or bioblend.

Labelling of delivery points for marked oil12

Any drum, storage tank or other container or any delivery pump or pipe must bear an indelible notice to the effect that—

a

where it contains, or is an outlet for, any gas oil F9, biodiesel or kerosene marked under regulation 4 (marking required for rebate), such oil F9, biodiesel is not to be used as F10fuel other than for an excepted machine;

F3aa

where it contains, or is an outlet for, any bioblend marked under regulation 4A (marking required for rebate on bioblend), such bioblend is not to be used as F8fuel other than for an excepted machine;

b

where it contains, or is an outlet for, any light oil marked under regulation 4 (marking required for rebate), such oil is to be used only as furnace fuel;

c

where it contains, or is an outlet for, any oil marked under regulation 5 (marking required for delivery without payment of duty), such oil is not to be used as fuel for any engine, motor or other machinery or as heating fuel.

Particulars to be recorded on delivery notes13

1

Any person who supplies—

a

gas oil F12or biodiesel marked under regulation 4 (marking required for rebate); F6...

b

a quantity F1... exceeding two hundred and fifty litres of kerosene, marked under regulation 4 (marking required for rebate); F4or

c

bioblend marked under regulation 4A;

must provide to the recipient a delivery note bearing a statement to the effect that such oil F5or, as the case may be, F11biodiesel or bioblend is not to be used as F13fuel other than for an excepted machine.

2

Any person who supplies light oil marked under regulation 4 (marking required for rebate) must provide to the recipient a delivery note bearing a statement to the effect that such oil is only to be used as furnace fuel.

3

Any person who supplies oil marked under regulation 5 (marking required for delivery for home use without payment of duty) must supply to the recipient a delivery note bearing a statement to the effect that such oil is not to be used as fuel for any engine, motor or other machinery or as heating fuel.